IBERSOL | Annual Report 2021

Environmental Performance Support activities that fall under the EU Green Taxonomy Transport The different Ibersol Group brands sell take-away meals either directly or through aggregating platforms, and these are usually physically dis- tributed on self-owned motorcycles or on other vehicles associated to said platforms. Therefore, section 6 of the Delegated Regulation (EU) 2021/2139 on “Transports” applies to the use of motorcycles for the home-delivery of Ibersol Group meals, both for objective “1. Mitigation of climate change” and for objective “2. Adapting to climate change”, unless the immediate purpose of the acquisition or rental of said vehicles is not the sale or provision of transport services to third parties, but its own use or exploration. A detailed analysis of the aforementioned home delivery of meals, identified the following eligible activity: • 6.5. Transport on motorbikes, light passenger vehicles and light commercial vehicles During the year 2021, the Ibersol Group decided to start using di- rectly, on a rental basis, a total of 100 fully electric motorbikes in its own distribution associated to the Burger King brand, which avoided the consumption of 29,000 litres of fossil fuels and the respective carbon emissions. This activity was considered “eligible” in terms of Green OPEX. Real estate and construction activities Every year the Ibersol Group makes various kinds of investments in real estate aimed at hosting its restaurant activities. There are three specific conditions that should be considered in relation to green Tax- onomy, namely: (1) construction of new restaurants, (ii) celebration of rent contracts in new enterprises in which the Ibersol Group covers all the speciality final works, furnishings, decoration, and equipment installation for the launching of new restaurants, and (iii) the remodel- ling or refurbishing of existing restaurants. 156